8.2.1. Reduction for joint tax payment
family units that opt for joint taxation will be entitled to the following reduction:
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In the first type of family unit, the tax base will be reduced by 3,400 euros per year.
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In the second type of family unit, the tax base will be reduced by 2,150 euros per year.
This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of their family unit.
The reduction will be applied, first of all, to the general tax base without it being negative as a consequence of such reduction. The remainder, if any, will reduce the tax base of the savings, which may not be negative either.
The reduction will be applied by the program based on the personal and family data recorded.